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1 – 2 of 2Latifah Algabry, Syed Musa Alhabshi, Younes Soualhi and Omar Alaeddin
The main purpose of this research is to figure out the most effective determinants that play a vital role in enhancing the effectiveness of the internal Sharīʿah audit in the…
Abstract
Purpose
The main purpose of this research is to figure out the most effective determinants that play a vital role in enhancing the effectiveness of the internal Sharīʿah audit in the Islamic banking industry.
Design/methodology/approach
This paper reviews the existing literature to build comprehensive knowledge that would assist in determining the main factors that impact on the effectiveness of Sharīʿah audit in Islamic banks.
Findings
This research proposes a conceptual framework of factors that impact on Sharīʿah audit effectiveness in IBs based on previously published studies. The proposed framework includes external and internal factors as well as internal Sharīʿah audit structure, process and requirements.
Practical implications
First, the regulators need to provide a detailed framework for Sharīʿah audit which covers the main requirements for effective Sharīʿah governance. Second, Islamic financial institutions (IFIs) need to pay more attention to following the Sharīʿah audit process in order to achieve the objective of effective Sharīʿah governance. Finally, the dearth of empirical research on the role and effectiveness of Sharīʿah audit in Islamic banking highlights the need to develop an appropriate methodology to enhance the study of the effectiveness of Sharīʿah governance practices.
Originality/value
The Sharīʿah ensures compliance with its rules and regulations and enhances the soundness and credibility of the Islamic finance industry. This study identifies a number of issues that require further investigation in order to establish a better system of Sharīʿah audit and to identify the factors that affect Sharīʿah auditing practices. This paper is unique in covering the main elements that have influence on the effectiveness of Sharīʿah audit and proposes them in one framework.
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Christian Nnaemeka Egwim, Hafiz Alaka, Eren Demir, Habeeb Balogun and Saheed Ajayi
This study aims to develop a comprehensive conceptual framework that serves as a foundation for identifying most critical delay risk drivers for Building Information Modelling…
Abstract
Purpose
This study aims to develop a comprehensive conceptual framework that serves as a foundation for identifying most critical delay risk drivers for Building Information Modelling (BIM)-based construction projects.
Design/methodology/approach
A systematic review was conducted using Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) to identify key delay risk drivers in BIM-based construction projects that have significant impact on the performance of delay risk predictive modelling techniques.
Findings
The results show that contractor related driver and external related driver are the most important delay driver categories to be considered when developing delay risk predictive models for BIM-based construction projects.
Originality/value
This study contributes to the body of knowledge by filling the gap in lack of a conceptual framework for selecting key delay risk drivers for BIM-based construction projects, which has hampered scientific progress toward development of extremely effective delay risk predictive models for BIM-based construction projects. Furthermore, this study's analyses further confirmed a positive effect of BIM on construction project delay.
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